The Effects of Tax Avoidance, Accrual Earnings Management, Real Earnings Management, and Capital Intensity on the Cost of Equity
نویسندگان
چکیده
منابع مشابه
The Effect of Disclosing Earnings Forecasting Characteristics on Company Risk concerning to Real Earnings Management
Earnings prediction is one of the most important communication channels for transferring information to investors. Despite the importance of earnings prediction, few studies examined whether real earnings management are effective in predicting them. In this paper, the effect of earnings forecasting on firm risk is reviewed by considering real earnings management. Since earnings prediction char...
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15 صفحه اولInvestigating the Relationship between Corporate Characteristics and Tax Avoidance and the Effect of Moderator of Earnings Management on their Relationship in the Companies accepted Tehran Stock Exchange
Tax is the most important source of government financing, not only in developed countries, but also in developing countries. On the other hand, tax is one of the factors leading to the exclusion of company resources; therefore, identification of factors affecting taxation of companies is very important. So, the purpose of this study is to investigate the relationship between corporate character...
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ژورنال
عنوان ژورنال: Jurnal Dinamika Akuntansi
سال: 2018
ISSN: 2502-6224,2085-4277
DOI: 10.15294/jda.v10i1.12653